One detail arising from Mr Terry Donovan's work during the 1988 inspection of Guinness & Mahon bank was included in the subsequent report.
Mr Ken O'Reilly-Hyland, at the time, a former director of the Central Bank, had a loan in excess of £1 million from G&M, the tribunal heard.
Security for the loan was described in a note in the report, which included the phrase: "No mention of Cayman Islands deposit". Mr Donovan believes this phrase was his work and he was asked what was meant by it.
"It relates to information which I found on a second file for this particular borrower, which I am terming as a security fund though it may be called something different, which made reference to a deposit in the Cayman Islands.
"However, on correlating that with information from the loan file account, there was no mention there of the use of a Cayman Islands deposit as part of the security. And I believe I was just noting that fact."
The Central Bank knew of Mr O'Reilly-Hyland's loan since 1978, when it was £426,467. The loan was in part backed by Cayman funds. Mr O'Reilly-Hyland was a director of the Central Bank from March 1973 to March 1983.
Mr O'Reilly-Hyland told the tribunal in March that he had informed the then minister for finance, Mr George Colley, at the time of his appointment to the board that he had an offshore trust.
The former director said he told Mr Colley in the context of explaining to him that he was a Lloyd's name and had protected himself from bankruptcy via the establishment of a trust through G&M. He said he "should have been informed immediately" in 1978 that the Central Bank had misgivings about G&M.